Bulk Product
Donation
Guidelines
Fighting hunger. Nourishing our community.
8501 54th Ave. N. | New Hope, MN 55428 | 763-450-3860 | www.thefoodgroupmn.org
The Food Group Bulk Product Donation Guidelines
Thank you for considering a bulk product donation to The Food Group! Many commercial food
processors, distributors and retailers make donations of nutritious food and other products in bulk.
Donations are a great way to move close dated or surplus product, finish up distribution of discontinued
or seasonal packaging or products, and reduce your waste! Depending on the circumstances, we
may even be able to pay the freight to get the product to our warehouse or pick it up ourselves, thus
reducing your storage, transportation or disposal costs. You can also rest assured that everything
that is donated to us goes out to our food shelf partners absolutely free. We do not charge any
administrative or handling fees on any donated product, unlike many other food banks. We run a
full service warehouse, with refrigerated and frozen storage, so we can receive perishable and nonperishable items. We also accept pet supplies and household items.
GOOD FOR BUSINESS, GOOD FOR OUR COMMUNITY
WHAT: Donate your product and feed local families experiencing hunger.
WHO IS HUNGRY: Despite a recovering economy, hunger persists in Minnesota. One in ten
Minnesota households is affected by hunger, and approximately one third of those impacted by
hunger are under 18 years old. Poor nutrition adversely impacts students’ thinking skills, behavior,
and health, all factors that impact academic performance.
WHY PARTNER WITH THE FOOD GROUP: Your donation will feed local community members
experiencing hunger, and demonstrate your dedication to the community.
The Food Group is focused on creating access to fresh produce, nutritious foods, and culturally
specific options through all of our programs. We are recognized as a leader in advancing equity in
the local hunger relief system. Our work ensures community members can access food that fits
their dietary needs, is familiar to them, and they know how to prepare.
In 2016, The Food Group was awarded the Minnesota Department of Human Service’s
Commissioner’s Circle of Excellence Award in recognition of our pioneering leadership and ongoing
commitment to fighting hunger and creating increased access to nutritious foods. By partnering
with The Food Group, you are aligning your company with these critical values and fighting hunger.
A PARTNERSHIP TO BE PROUD OF: We will proudly promote our partnership via our website, social
media and printed materials (or keep your donations anonymous, if preferred). We can work with
you on what makes the most sense with your needs and the audience you seek to reach regarding
your philanthropic endeavors.
YOUR SUPPORT IS GOOD FOR BUSINESS: Impress your customers by showing them how you
are giving back in a time of such great need! It’s an excellent way to boost employee morale and
engagement as well.
DONATE WORRY-FREE
In 1996, the Bill Emerson Good Samaritan Act was passed, which was created to encourage the
donation of food to non-profit organizations that would benefit the hungry. The law protects
all food and grocery donors, including individuals, corporations, partnerships, associations,
governmental entities, wholesalers, manufacturers, retailers, farmers, gleaners and non-profit
feeding program administrators who donate food and grocery products in good faith. There has
never been a case of a company being sued for a good faith donation of food; this is a common
myth. Our warehouse follows food safety practices, so you can trust that your donation will be
handled properly.
The Act provides protection for food and grocery products that meet all quality and labeling
standards imposed by federal, state and local laws and regulations, even though the food may not
be “readily marketable due to appearance, age, freshness, grade, size, surplus or other conditions”.
Examples of required federal labeling standards include the name of the food, the food’s
manufacturer and the net quantity of contents.*
To receive liability protection, it is also required that the food must be donated to a non-profit
organization that distributes the food to needy individuals at no cost to the end user – and you can
rest assured that The Food Group always complies with these requirements! We never charge our
partners or end users any kind of fee for donated items.
In addition to Federal Law, Minnesota also has its own Food Liability Law (Statue 604A.10) which
protects food donors from liability, and even goes above and beyond the Good Samaritan Act
by providing protection to donors who are giving food directly to the end user, rather than going
through a hunger relief organization. Additionally, in Minnesota, there are no laws in place that
prohibit the sale or donation of food products past their quality date, even for the limited foods that
do require quality date labeling (eggs, shellfish and perishable items).
* Please note that if the food is not labeled with this information, it will NOT be covered under the
Good Samaritan Act, however, it will be if this information can be provided.
TAX BREAKS
Many donations of food are also eligible for an enhanced tax deduction under IRS 170(C)(3), which
goes above and beyond a standard tax deduction. In December of 2015, Congress passed a bill
that expanded the types of businesses that are eligible for tax breaks to include all business forms
(C-Corps, S-Corps, Partnerships, LLCs, Sole Proprietorships), and made these tax breaks permanent!
With a standard tax deduction, only the basis (cost of procuring or producing the product) can be
deducted, but with the enhanced tax deduction businesses can deduct the lesser of (a) twice the
basis value of the donated food or (b) the basis value of the donated food plus one half of the food’s
expected profit margin.
Example:
A farmer donates a crate of apples with a Fair Market Value of $100. The basis value of these apples
was $30, thus making the expected profit margin $70.
a.
Basis Value x 2 = $30 x 2 = $60
b.
Basis Value + (expected profit margin/2) = $30 + ($70/2) = $65
So in this case, the deduction would be $60, since this is the lesser of the two values.
To qualify for the enhanced deduction, the following criteria must be met:
1.
The recipient organization must be a registered 501(c)(3) (The Food Group is!)
2.
The recipient organization must distribute the food in a manner consistent with the purpose constituting that organization’s 501(c)(3) status (The Food Group does!)
3.
The recipient organization must distribute the food to needy individuals free of cost
(The Food Group does!)
A protocol has also now been established for determining the Fair Market Value (FMV)of food
products, which is particularly helpful in cases where the FMV could not easily be determined
previously (such as with off spec products, or imperfect produce). These items can now be valued
the same as similar marketable products. This is particularly important because previously, when the
FMV of a product was not easy to determine, it was difficult or impossible to calculate the enhanced
tax benefit. This can potentially help donors offset costs associated with product donation, such as
harvesting, packaging or transporting product.
The bill also increased the cap on donations for C-corporations (from 10% to 15%)and non-Ccorporations can deduct up to 30% of their taxable income, and amounts in excess of these
percentages can be carried forward for up to five years.
The Food Group will provide your company with a donation receipt as well as a Thank You letter
acknowledging your donation and providing a record for tax purposes.
Please note that this is not intended to be legal advice, consult your tax advisor for details.
What to Donate to The Food Group
Most Impactful Items:
Meats, Fish and Protein – canned tuna, chicken or turkey, chili, peanut butter, canned/dried beans,
frozen meat/fish, nuts, eggs
Fruits and Vegetables – 100% fruit/vegetable juice, fresh produce, dried/frozen fruits or vegetables,
canned fruits in juice and canned vegetables with low or reduced sodium
Whole Grains - cereal, rice, pasta, quinoa, millet, oats, grits flour (gluten free is great too!)
Hygiene and Household Products – Shampoo, deodorant, soap, diapers, baby wipes, toilet paper,
feminine hygiene, toothpaste, laundry detergent, paper towels, kitchen and bathroom cleaners
Items We Accept:
• Rejected loads (still safe for human consumption or use)
• Discontinued items
• Off-spec items (including imperfect produce)
• Damaged items (some restrictions apply)
• Unlabeled or mislabeled products*
• Close or past dated items**
• Surplus inventory/production overruns
• Non-expired baby food/formula
• Over-the-counter medications (non-expired)
• Food service packaged items
• Health and beauty aids
• Household cleaning items
• Paper products (toilet paper, paper towels, paper bags)
• Packaging items (boxes, plastic bags, tote bags, etc.)
• Venison (only if processed by an approved processor, please call for details)
Items We Can NOT Accept
• Items with open packaging, resulting in exposure of product
• Homemade baked or canned goods or eggs from backyard chickens
• Shelf stable product that is more than 12 months past it’s quality date coding
(some exceptions apply)
• Canned goods that are leaking, bulging, rusty, or severely dented
• Food items with no ingredient listing available
• Frozen items with visible freezer burn
• Past date baby food/formula items
• Foods exhibiting a change in color or odor, or items with visible mold or insect damage
• Food and beverages containing alcohol
• Perishable foods that were not kept at the appropriate temperature
• Foods that have been placed before the public (i.e. buffet items)’
• Items that do not comply with our Healthy Foods Policy (chips, candy, sugary drinks, etc.
Available on our website: https://thefoodgroupmn.org/content/uploads/2015/11/The-Food-
Groups-Healthy-Foods-Policy-for-Reference-FG.pdf)
* For items that are not labeled, or are mislabeled, the following information must be provided to
qualify for liability protection and enhanced tax deduction:
• All ingredients contained in the product
• The name and location of the manufacturer, packer or distributor
• The net quantity of contents of the package
** See the next page for specific requirements around product dating
Past Date Donation Acceptance Guidelines
Past
Date Donation
Acceptance
The Food Group does accept
donations
of products that
are past the Guidelines
quality date on the package.
ThereThe
is no
federal
or
state
law
that
prohibits
the
donation
of
past
date
food. Many
canned
and There is
Food Group does accept donations of products that are past the quality
date on
the package.
boxed
safe
tothat
eat prohibits
long afterthe
the
date onofthe
container,
and
thecanned
shelf life
ofboxed
refrigerated
noproducts
federal orare
state
law
donation
past
date food.
Many
and
products
and frozen
foods
can
be
extended
if
they
are
handled
properly.
Once
a
perishable
item
is
frozen,
it
are safe to eat long after the date on the container, and the shelf life of refrigerated and frozen
doesn’t
matter
if
the
date
passes—foods
kept
frozen
continuously
are
safe
indefinitely,
though
the
foods can be extended if they are handled properly. Once a perishable item is frozen, it doesn’t matter if
quality
deteriorates over
Bank staff
monitors
this foodthough
to ensure
that the
quality
theslowly
date passes—foods
kept time.
frozenFood
continuously
are
safe indefinitely,
the quality
slowly
remains
good.
deteriorates over time. Food Bank staff monitors this food to ensure that the quality remains good.
Currently,
the only
foods
required
federal
law
haveexpiration
expirationdates
datesare
are baby
baby food,
food, infant
Currently,
the only
foods
thatthat
are are
required
by by
federal
law
toto
have
formula,
and
over-the-counter
medications.
The
Food
Group
cannot
accept
donations
of
baby
infant formula, and over-the-counter medications. The Food Group cannot accept donations
of
food/formula
or
over
the
counter
medications
that
are
past
their
expiration
date.
However,
some
baby food/formula or over the counter medications that are past their expiration date. However,
designed
forfor
babies
such
as juice
or crackers
can be
accepted
past their
date and
are safe
someproducts
products
designed
babies
such
as juice
or crackers
can
be accepted
pastquality
their quality
date
to eat.
and are
safe to eat.
Below are the standards that we have set as an organization. Please read carefully, as these standards may
Below
are from
the standards
that we have set as an organization. Please read carefully, as these
differ
other organizations.*
standards may differ from other organizations.*
Type of
Product
Dairy and Egg
Products
Storage Conditions
Refrigerated (Must be
chilled below 40
degrees F)
Unacceptable Conditions
•
•
•
•
•
•
•
Shelf Stable
Goods
Dry
Fresh Produce
Dry or Refrigerated
•
Meat, Poultry,
Seafood
Refrigerated or Frozen
before date
•
•
•
•
Frozen Foods
Frozen (Must be
maintained at 0 degrees
F or lower)
Bread/Bakery
Items
Dry or Frozen before
date
Prepared Foods
Chilled or Frozen before
date (Must be chilled
below 40 degrees F)
Dry
Household
Goods
•
•
•
•
•
•
Past quality date*
Products that have not been maintained below 40
degrees F
Damaged packaging
More than 12 months past quality date
Bulging, leaking or significantly dented cans
Home canned
Damp or stained boxes/packaging
Produce exhibiting decay, mold or other
deterioration
Products that have not been maintained below 40
degrees F
Past date but not frozen
More than 6 months past freeze by date (even if
frozen)
Leaking/mold/freezer burn or other visible
deterioration
• Defrosted product
• Damaged packaging
• Significant Freezer Burn
• More than 6 months past quality date
Mold
Sugary sweets
More than 6 months past quality date
Some exclusions apply, please contact for details
Damage to packaging
Expired over-the-counter medicines
*Some
exceptions
apply,
please
callcall
us us
with
questions
*Some
exceptions
apply,
please
with
questions